Instructions For Schedule A (Form 990 Or 990-Ez)

consideration, between the reporting

organization. For the purposes of this

with which the reporting organization is

organization and an unrelated

line, “facilities” includes office space

related, or affiliated, as defined above.

noncharitable exempt organization if

and any other land, building, or

If the control factor or the historic and

the amount involved is more than $500.

structure whether owned or leased by,

continuing relationship factor (or both)

The “amount involved” is the fair market

or provided free of charge to, the

is present at any time during the year,

value of the goods, services, or other

reporting organization or the

you must identify the organization on

assets furnished by the reporting

noncharitable exempt organization.

line 52 even if neither factor is present

organization.

at the end of the year.

Line 51d. Use this schedule to

Exception. If a transaction with an

describe the transfers and transactions

unrelated noncharitable exempt

for which you entered “Yes” on lines

Do not enter unrelated noncharitable

organization was for adequate

51a through 51c above. You must

exempt organizations on line 52 even if

consideration and the amount involved

describe each transfer or transaction for

you report transfers to or transactions

was $500 or less, it is not necessary to

which you answered “Yes.” You may

with those organizations on line 51. For

answer “Yes” for that transaction.

combine all of the cash transfers (line

example, if you reported a one-time

51a(i)) to each organization into a

Line 51b(iii). Answer “Yes” for

transfer to an unrelated noncharitable

single entry. Otherwise, make a

transactions in which the reporting

exempt organization on line 51a(ii), you

separate entry for each transfer or

organization was either the lessor or

should not list the organization on line

transaction.

the lessee.

52.

Line 51b(iv). Answer “Yes” if either

Column (a). For each entry, enter

organization reimbursed expenses

the line number from lines 51a through

Column (b). Enter the exempt

incurred by the other.

51c. For example, if you answered

category of the organization; for

“Yes” to line 51b(iii), enter “b(iii)” in

Line 51b(v). Answer “Yes” if either

example, “501(c)(4).”

column (a).

organization made loans to the other or

if the reporting organization guaranteed

Column (d). If you need more

Column (c). In most cases, a

the other’s loans.

space, write “see attached” in column

simple description, such as “common

(d) and use an attached sheet for your

Line 51b(vi). Answer “Yes” if either

directors” or “auxiliary of reporting

description. If you are making more

organization performed services or

organization” will be sufficient. If you

than one entry on line 51d, specify, on

membership or fundraising solicitations

need more space, write “see attached”

the attached sheet, which transfer or

for the other.

in column (c) and use a separate sheet

transaction you are describing.

to describe the relationship. If you list

Line 51c. Complete line 51c

more than one organization on line 52,

regardless of whether the noncharitable

Line 52. Reporting of certain

identify which organization you are

exempt organization is related to or

relationships. Enter on line 52 each

closely affiliated with the reporting

noncharitable exempt organization to or

describing on the attached sheet.

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Instructions for Schedule A (Form 990 or 990-EZ)

Instructions For Schedule A (Form 990 Or 990-Ez) - 2001 Page 13

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